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HOUSE DOCKET, NO. 3353 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 4051
The Commonwealth of Massachusetts
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PRESENTED BY:
Rita A. Mendes
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to establishing a municipal tax assessment increase limit.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Rita A. Mendes11th Plymouth1/17/2025 1 of 1
HOUSE DOCKET, NO. 3353 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 4051
By Representative Mendes of Brockton, a petition (accompanied by bill, House, No. 4051) of
Rita A. Mendes for legislation to establish a municipal tax assessment increase limit. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act relative to establishing a municipal tax assessment increase limit.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 Section 56 of chapter 40 of the General Laws, as appearing in the 2022 Official Edition,
2is hereby amended by inserting after the first paragraph the following 2 paragraphs:-
3 A city or town shall have discretionary authority to determine: (i) the residential tax rate
4factor shift and portion of tax levy to be paid by commercial, industrial and personal property
5classes without being bound by the commissioner of revenue pursuant to section 1A of chapter
658; and (ii) if properties should be subject to higher taxation that are registered as derelict or
7abandoned residential, commercial or industrial property for a period of at least 5 years.
8 A city or town may apply for hardship to the commissioner of revenue to cover the tax
9levy for any shortfall of property tax revenue collected during periods when the commissioner
10has collected a tax surplus. The amount to be applied for cannot exceed 5 per cent of the total tax
11levy amount of any city or town applying.